bhutaih pañcabhir arabdhair
yosit purusa eva hi
tayor vyavayat sambhutir
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The creation of the material world begins with the five elements, and thus everything, including the body of a man or a woman, is created of these elements. By the sexual life of man and woman, the number of men and women in this material world is further increased.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
When Svayambhuva Manu saw that Dhruva Maharaja understood the philosophy of Vaisnavism and yet was still dissatisfied because of his brother’s death, he gave him an explanation of how this material body is created by the five elements of material nature. In the Bhagavad-gita it is also confirmed, prakrteh kriyamanani: everything is created, maintained and annihilated by the material modes of nature. In the background, of course, there is the direction of the Supreme Personality of Godhead. This is also confirmed in the Bhagavad-gita (mayadhyaksena). In the Ninth Chapter, Krsna says, “Under My superintendence material nature is acting.” Svayambhuva Manu wanted to impress on Dhruva Maharaja that the death of the material body of his brother was not actually the Yaksas’ fault; it was an act of the material nature. The Supreme Personality of Godhead has immense varieties of potencies, and they act in different gross and subtle ways.
It is by such powerful potencies that the universe is created, although grossly it appears to be no more than the five elements — earth, water, fire, air and ether. Similarly, the bodies of all species of living entities, whether human beings, demigods, animals or birds, are also created by the same five elements, and by sexual union they expand into more and more living entities. That is the way of creation, maintenance and annihilation. One should not be disturbed by the waves of material nature in this process. Dhruva Maharaja was indirectly advised not to be afflicted by the death of his brother because our relationship with the body is completely material. The real self, spirit soul, is never annihilated or killed by anyone.